9911796707
TMI Blog1995 (9) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner has also prayed for a issue of a direction to the respondents not to levy tax at the rate of 10 per cent. The petitioner is a dealer in dhoop and agarbatti at Ferozepur and is registered under the Punjab General Sales Tax Act, 1948 (for short, "the Act"). Petitioner's grievance is that dhoop and agarbatti are not liable to be taxed at the rate of 10 per cent in view of the order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 151 the word "perfumery" includes dhoop and agarbatti and, therefore, there was ample justification for taxing these goods at the rate of 10 per cent. The respondents have relied upon Government's notification dated December 24, 1975 and have asserted that the petitioner is liable to pay tax at the rate of 10 per cent. Entry No. 16, Schedule "A" to the Act as it stood amended by notification date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after, notification annexure P1 was issued on September 28, 1979, whereby entry 16 was amended and entry 16-A was added. The amended entry 16 and entry 16-A read as under?: "(16) Cosmetics and toilet goods excluding tooth-paste, tooth-powder, kumkum and soap. (16-A)?Perfumery including dhoop and agarbatti." The petitioner was assessed for the year 1978-79 and by that time the word "luxury" h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'Dhoop' and 'dhoop-batti', therefore, fall within the category of 'perfume' under item No. 37 and their sales are liable to the higher rate of single point tax of one anna per rupee which is the tax declared in the notification and not the multipoint sales tax of only three pies in the rupee." In my opinion, the Assessing Authority has acted legally in assessing the petitioner for the year 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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